Who must file a PA corporate tax return? You must file a PA tax return if: You received total PA gross taxable income over $33, even if no tax is due. All entities subject to either the Capital Stock/Foreign Franchise Tax or the Corporate Net Income Tax must file RCT-101. Where do I file RCT-101? See the REV-1200 for instruction on filing.
If the LLC is classified as a corporation it must complete the corporate net income tax portion of the RCT-101. Information on these taxes is in the Rev-1200 and CT-1PA Corporation Tax Report Booklet.
Where a principal makes a payment without deduction authorisation, the principal is liable to RCT at 35% regardless of subcontractor deduction status.
Yes, if you live in Pennsylvania the state law requires all taxpayers to file a Local Earned Income Tax Return.
If no catch-up nonresident withholding is required, the department will grant a five month extension if the entity has a federal extension to file federal Forms 1065 or 1120S.
A non-Pennsylvania corporation with de minimis PA activity may file RCT-101D instead of a complete RCT-101.
In such a case, RCT-101-I, Inactive PA Corporate Tax Report, must be filed. A corporation with any activity, real property, other assets or income is not considered inactive.
If no additional catch-up nonresident withholding is required, the department will grant a five month extension if the entity has a federal extension to file federal Forms 1065 or 1120S.
Yes, if you live in Pennsylvania the state law requires all taxpayers to file a Local Earned Income Tax Return.